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säljaren eller skatterepresentanten ska uppfylla följande krav:
the vendor or tax representative shall comply with the following requirements:
Last Update: 2014-11-17
Usage Frequency: 1
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skatterepresentanten måste vara etablerad i destinationsmedlemsstaten och godkänd av skattemyndigheterna där.
such tax representative must be established in the member state of destination and approved by the tax authorities of that member state.
Last Update: 2017-04-06
Usage Frequency: 4
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i vissa medlemsstater måste skatterepresentanten godkännas av myndigheterna, och i vissa krävs det att han betalar in en säkerhet.
in some member states the representative has to be approved by the administration but is still required to lodge a guarantee.
Last Update: 2017-04-06
Usage Frequency: 1
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dessa myndigheter får ge producenten, återförsäljaren, importören eller skatterepresentanten tillstånd att gå in i det registrerade företagets ställe beträffande dess skattemässiga skyldigheter.
those authorities may allow the producer, trader, importer or fiscal representative to substitute the registered company for the fiscal obligations imposed upon it.
Last Update: 2014-11-21
Usage Frequency: 3
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föga begripligt, eller kanske ändå inte, har den så kallade skatterepresentanten försvunnit från scenen, vid en tidpunkt när skatteproblematiken kräver särskild uppmärksamhet.
it is a little difficult to understand, or perhaps not, given that tax problems are now assuming such dimensions as to become a matter of fundamental concern, that tax representatives are being neglected.
Last Update: 2014-02-06
Usage Frequency: 1
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den bristfälliga planeringen ledde till att den så kallade skatterepresentanten själv drabbades av den överdrivna byråkratin i verksamheten, på grund av de restriktioner som ålades denne representant och enligt vilka han endast fick representera icke bosatta och på grund av de röriga system som skulle tillämpas och de röriga förfarandena.
the role of tax representatives has not been properly defined, and they have been hampered on account of excessive initial red tape, the restriction whereby they may act only on behalf of persons not resident on national territory, and the confusion affecting the systems under which they operate and the procedures of which they make use.
Last Update: 2014-02-06
Usage Frequency: 1
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den officielle tullklareraren/skatterepresentanten skulle administrera skattelagren (andra än tullager) och utfärda garantier, påskynda och verkställa förfarandet och utföra och säkerställa en korrekt bokföring och lagerhållning.
dos, in their capacity as tax representatives, should be responsible for running (non-customs) tax warehouses and issue documents relating to movements of goods, providing the necessary guarantees in these respects; they would also settle accounts and ensure that stocks of goods and accounting records were in line.
Last Update: 2014-02-06
Usage Frequency: 1
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en medlemsstat kan dock föreskriva att dessa görs tillgängliga för de skatterepresentanter som godkänts av de behöriga myndigheterna i den medlemsstaten.
however, each member state may require that these markings or marks be made available to a tax representative authorised by the competent authorities of that member state.
Last Update: 2014-11-17
Usage Frequency: 1
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